| Solving the lower motivity of China's enterprises investment in innovation and enhancing enterprises independent innovation capability are urgently needed to accelerate China's innovative country construction and fully implement a scientific outlook on development. However, there are still many obstacles in resources and capacities such as human resources, capital, and information in the process of innovation for Chinese enterprises. Accounting is an important mechanism for the efficiency of resource allocation and utilization, so it plays an important role in supporting for enterprises'technology innovation. Oriented by "accelerating the pace of independent innovation, enhancing the capability of independent innovation", based on the comprehensive analysis and studies of domestic and foreign research results on "accounting and business innovation", combined with the innovation practice of Chinese enterprise, utilizing synthetically the theoretical system of modern economics, managerial, finance and accountancy, etc., this paper makes a qualitative analysis and quantitative analysis on the mechanism and means that accounting support business independent innovation, in order to give full play to the functions of the accounting in the enterprise independent innovation. This subject is of great value both theoretically and practically, especially to enrich and develop accounting theory, to improve technical innovation support system, and to guide innovation management practices.1. This paper has studied the mechanisms and pathes of accounting support to business independent innovation. First, the functions of accounting in social resources allocation, in social resources utilization, and in the operation of the macroeconomy have been described. Second, the necessity and feasibility of accounting support to enterprises independent innovation have been reasoned from the aspects of the relationship between technological innovation and accounting, the incentive systems of technology innovation, the characteristics of independent Innovation, and the accounting specialty features and its functions. Finally, the mechanism and pathes of accounting support to business independent innovation have been given and analyzed. The mechanism is:accounting→information and control functions→decision making→innovative resource allocation and implementation efficiency→innovation motivity and capacity→innovation activities. The three main support pathes are:the incentives for internal innovation act body of firms, the incentives for the owners to provide main innovation elements, and the incentives for the innovation institutional environment.2. This paper has studied on the accounting support for business independent innovation from the dimension of accounting and control. Accounting and control can improve innovation efficiency and motivate enterprise or the internal departments of firm through managing innovation costs and reducing innovation risks. First, this paper discusses the necessity and feasibility of accounting and control to enterprises independent innovation.Second, using investigation and archival research methods, the existing problems and reasons of accounting and control to the independent innovation in China's enterprises are discribed and analyzed.In the end. this chapter gives the accounting and control theory model to adapt to innovation characteristics. The support mechanisms such as the matching organization, system, human capital, and the information systems constrction are studied, too. 3. This paper has studied the accounting support for business independent innovation from the dimension of accounting information disclosures. First, the relationship between information disclosures and independent innovation of enterprises are described from the two points:on the one hand, with the technological innovation becoming the main means of value creation in the enterprises, current financial reporting is insufficient to meet the requirements of external investors for the problems of recognition and measurement of intangible assets, such as human resources, innovation abilities, technology and customer identification, so strengthening the disclosure of relevant information of innovation is the only option to resolve this problem.On the other hand, innovation information disclosure can relieve funds and personnel talent presures by triggering the reputation mechanisms, defensive information disclosure, and access to "quality and cheap" elements. Secondly, based on the contents analysis of the annual reports about the China's listed companies in the information technology industry, the information disclosure status is discribed by statistical analysis.The problems and reasons existing in the disclosure process of innovation information disclosure are further analized. Lastly, some count ermeasures and recommendations are provided from three aspects:to improve the needs environments to enterprises independent innovation information, to enhance driving force of voluntary disclosure, and to strengthen the standards and guidance on innovation information disclosure.4.This paper has studied the accounting support for business independent innovation from the dimension of constructions of accounting system. First, incentive mechanisms of accounting system for independent innovation of enterprises are discribed, including the impacts accounting system the physical capital, human capital, innovation investment and the encouragement policies for technical innovations. Secondly, based on the investigationa on the accounting standarsds publised in 2006 in China, the current situation of the accounting standards on enterprise independent innovation is discribed. Third, taking the tax policy as an example, the collaborative state the new accounting standards and the encouragement policies for technical innovations is investigated. Finally, several advices are given to improve the existing constructing practice of accounting system.
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